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2017 (7) TMI 51 - AT - Central ExciseTime limitation - power of Commissioner (appeals) to condone delay - Held that: - The time taken from the date of receipt of the communication from Superintendent to the date of filing writ before the High Court is 19 days. Thereafter, the matter was subjudice and finally was decided by Hon’ble Rajasthan High Court on 13th May 2009 when the writ petition was dismissed on the ground of alternative remedy, relegating the appellant to the process of appeal. Thereafter from such date, the appellant filed appeal before the Commissioner (Appeals) on 24/07/2009, which on computation comes to 71 days. Thus, the appellant have taken the total of 71+19, or 90 days in filing the appeal before the learned Commissioner (Appeals). During the relevant period, that is the year 1983 as the law stood then, the time allowed for filing appeal was 90 days and further 90 days condonation period was provided, which could be condoned by learned Commissioner (Appeals) on reasonable cause being shown. In this view of the matter, we hold that the learned Commissioner (Appeals) have erred in dismissing the appeal on the ground of limitation and we hold that the appeal was filed within the period of limitation. We find it fit and proper that the issue on merit regarding correct classification of the impugned product should be examined and decided afresh by the Jurisdictional Original Authority to whom we are remanding the matter. It is made clear that the appellants should be given adequate opportunity to submit their side of the case alongwith whatever supporting evidence they want to place - appeal allowed by way of remand.
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